The aim of this research is to investigate students’ and faculty members’ perceptions of the importance of business ethics and accounting ethics education. The study uses a survey instrument to elicit student and faculty responses to various questions concerning the importance of business ethics and accounting ethics education. The sample consists of 75 faculty members and 108 accounting Master students and multiple regression models were used for analyzing and testing hypotheses. The results indicate that there is no significant relationship between (...) dependant variables, the importance of ethics and the importance of goals of ethics education, and independent variables such as responder group, gender, age, and experience. In the other words, independent variables do not create perceptual gap on the importance of ethics and the importance of the goals of ethics education in accounting between faculty members and students. Also, statistical analyses indicate that students and faculty members consider both business ethics and the goals of accounting ethics education. (shrink)

This paper expands the literature on accounting ethics education by considering the teaching of ethics in accounting doctoral education. Some of the ethical issues that might be addressed in accounting doctoral education are reviewed. A number of matters relating to teaching ethics to accounting doctoral students are considered. The paper concludes with a summary and some final remarks.

In recent years, the business ethics literature has exploded in both volume and importance. Because of the sheer volume and diversity of this literature, a review article was deemed necessary to provide focus and clarity to the area. The present paper reviews the literature on business ethics with a special focus in marketing ethics. The literature is divided into normative and empirical sections, with more emphasis given to the latter. Even though the majority of the articles deal with the American (...) reality, most of the knowledge gained is easily transferable to other nations. (shrink)

Business school faculty have begun to increase ethics instruction, but very little has been done to assess the effectiveness of this instruction. Curricula-wide studies present conflicting results of the effect of ethics integration into the business curricula. Several studies suggest that courses like business ethics and business and society might have an effect on the ethical awareness or ethical reasoning of business students. A belief of many individuals interested in business ethics is that students must be exposed to ethical awareness (...) and ethical reasoning in business ethics and business and society-type courses and this should be supplemented by discussions of these topics in various business courses such as Accounting, Finance, Marketing, and others.This study reports the results of integrating a unit of business ethics into eleven accounting classes at two universities. An approach for measuring the effect of ethics integration into accounting and other business courses is suggested, and an assessment is made of the impact of ethics integration on students in accounting classes. Results indicate that the principles on which students rely when making moral decisions were affected by ethics integration. After ethics integration, students relied more heavily on the disclosure rule, the golden rule, and the professional ethic. (shrink)

Objectives for ethics education in business school courses generally appear to be based on custom, intuition, and judgment rather than on a more unified theoretical/empirical base. These objectives may be more clearly implemented and their effects studied more rigorously if they could be rooted in the components of ethical decision-making models shown to be influential in ethical decision making. This paper shows how several widely used ethics education objectives can be placed in the context of current models of ethical decision (...) making. (shrink)

An examination of ninety-nine syllabi for undergraduate courses in business ethics, collected by the Center for Business Ethics at Bentley College, reveals that half the courses are offered to freshmen and sophomores. Because of the fact that these students will have minimal knowledge of the functional areas of business firms, and because these courses rely heavily on case analysis, it is likely that the students in these courses are not able to deal effectively with the material in the course. Therefore, (...) any expectation that the business ethics course will raise the students' ethical sensitivity when considering business problems or decisions is unrealistic. (shrink)

Business ethics is once again a hot topic as examples of improper business practices that violate commonly accepted ethical norms are brought to our attention. With the increasing number of scandals business schools find themselves on the defensive in explaining what they are doing to help respond to the call to teach ‘‘more’’ business ethics. This paper focuses on two issues germane to business ethics teaching efforts: the ‘‘targeted output’’ goals of teaching business ethics and when in the curriculum business (...) ethics should be taught. (shrink)

Moral exemplar studies of computer and engineering professionals have led ethics teachers to expand their pedagogical aims beyond moral reasoning to include the skills of moral expertise. This paper frames this expanded moral curriculum in a psychologically informed virtue ethics. Moral psychology provides a description of character distributed across personality traits, integration of moral value into the self system, and moral skill sets. All of these elements play out on the stage of a social surround called a moral ecology. Expanding (...) the practical and professional curriculum to cover the skills and competencies of moral expertise converts the classroom into a laboratory where students practice moral expertise under the guidance of their teachers. The good news is that this expanded pedagogical approach can be realized without revolutionizing existing methods of teaching ethics. What is required, instead, is a redeployment of existing pedagogical tools such as cases, professional codes, decision-making frameworks, and ethics tests. This essay begins with a summary of virtue ethics and informs this with recent research in moral psychology. After identifying pedagogical means for teaching ethics, it shows how these can be redeployed to meet a broader, skills based agenda. Finally, short module profiles offer concrete examples of the shape this redeployed pedagogical agenda would take in the practical and professional ethics classroom. (shrink)

Ethics in accounting and ethical education have seen an increase in interest in the last decade. However, despite the renewed interest some important shortcomings persist. Generally, rules, principles, values and virtues are presented in a fragmented fashion. In addition, only a few authors consider the role of the accountants character in presenting relevant and truthful information in financial reporting and the importance of practical reasoning in accounting. This article holds that rules, values and virtues are interconnected. This provides a sound (...) approach to ethics in accounting, in which character and practical reasoning are crucial. Consequently, ethical education in accounting has to simultaneously include the knowledge of proper rules and principles and their correct application; values (understood as moral goods) and virtues, whose acquisition, in the view of the author, should be encouraged. (shrink)

This article explores five important issues relating to the evaluation of ethics education in accounting. The issues that are considered include: (a) reasons for evaluating accounting ethics education (see Caplan, 1980, pp. 133–35); (b) goal setting as a prerequisite to evaluating the outcomes of accounting ethics education (see Caplan, 1980, pp. 135–37); (c) possible broad levels of outcomes of accounting ethics education that can be evaluated; (d) matters relating to accounting ethics education that are in need of evaluation (see Caplan, (...) 1980, p. 136); and (e) possible techniques for measuring outcomes of accounting ethics education (see Caplan, 1980, pp. 144–49). The paper concludes with a discussion of the issues under consideration. (shrink)

This paper seeks to analyze and to motivate a trend toward virtue ethics and away from deontology in the business ethics account of organizational loyalty. Prevailing authors appeal to “transcendent” values (deontology), skepticism (there is no loyalty), or Aristotelianism (loyalty is seeking mutual self-interest). I argue that the “Aristotelian” view clears up the “egoist” difficulty with loyalty. Briefly, critics feel we must “transcend,” “replace,” “overcome” and most especially sacrifice self-interest on the altar of ethics and loyalty. I argue that few (...) things can be more ethical than loyalty to shared values. When a company and I both pursue the same value X, there becomes no difference between my seeking my best interest and my seeking the best interest of the company (and vice versa). Hence, the way out of the egoist difficulty with loyalty is seeing a company’s interests as my own (Aristotle’s third stage of friendship). (shrink)

The course in business ethics is required by an increasing number of business programs. Accordingly, it seems appropriate to evaluate the text materials used from the perspective of the business student.Relative to early criticisms, recent texts represent considerable improvements in their use of case materials and in the manner by which they involve the student in decision-making situations. However, there are two distortions present in all of the texts examined. First, they concentrate too heavily on cases of a policy, or (...) general management, nature. The result is an inadequate coverage of the functional areas of the firm in which graduates begin their employment. Second, they concentrate too heavily on manufacturing firms, and thus do not introduce students to the ethical problems found where they are most likely to work, in service firms. (shrink)

Unethical behavior on the part of business corporations and their leaders has led many business executives and university administrators to call for the inclusion of ethics in MBA programs. This paper reviewed studies and commentary relating to the teaching of ethics in MBA programs in the United States. The results showed that ethics has not yet gained an integral place in the curricula of business schools. A plan of action for the systematic incorporation of ethics into the MBA curriculum was (...) proposed based on the system model of training commonly used in the training field. In concluding, a question about the total responsibility of the business schools toward the promotion of ethical behavior on the part of their graduates was raised. (shrink)

This study examined whether having attended a public, private or religious affiliated grade and/or high school influenced a college student’s ethical decision making process. We also examined whether having taken an ethics course in college influences a student’s ethical decision making process. Our sample included 508 accounting students (237 men and 271 women) from Albania, Ecuador, Ireland and the United States. Our analyses indicated no differences in ethical decision making that associated with either grade-or-high-school education. While our data showed no (...) difference in the reported attitudes between students from Ecuador and the United States after controlling for social desirability response bias, we found significant differences between the attitudes students from the United States and students from both Albania and Ireland. While gender was also significant for six of our seven scenarios, social desirability response bias was significant in all of our scenarios. (shrink)

There has been increasing interest in developing practical, non-theoretical tools for analyzing ethical problems in public health, biomedicine, and other scientific disciplines so that professionals can make and justify ethical decisions in their own research or practice. Tools for ethical decisionmaking, together with case studies on ethics, are often used in graduate education programs and in continuing professional education. Students can benefit from opportunities to further develop their analytical skills, to recognize ethical issues, and to develop their moral sensitivity. One (...) practical approach for illustrating and facilitating ethical analysis uses cases with contrary facts and circumstances, an approach which complements rather than replaces theoretical approaches to moral reasoning. Cases with contrary facts and circumstances are presented in two or more alternative ways so that the facts, circumstances, or framing of one version runs counter to that of the other version (s). Cases with contrary facts, together with practical steps for identifying and analyzing ethical issues, are likely to be useful tools for illustrating and facilitating ethics analysis and stimulating the moral imagination. (shrink)

This study examined experimentally the effect of retaliation strength and accounting students’ level of moral reasoning, on their propensity to blow the whistle (PBW) when faced with a serious wrongdoing. Fifty-one senior accounting students enrolled in an auditing course offered by a large New Zealand university participated in the study. Participants responded to three hypothetical whistle-blowing scenarios and completed an instrument that measured moral reasoning (Welton et al., 1994, Accounting Education . International Journal (Toronto, Ont.) 3 (1), 35–50) on one (...) of two conditions – i.e., strong or weak retaliation for whistle-blowing. Consistent with the results of Arnold and Ponemon (1991, Auditing: A Journal of Practice and Theory 10 , 1–15) this study found that the strength of retaliation and participants’ moral reasoning level positively affected their PBW. Unlike results reported in Arnold and Ponemon (1991, Auditing; A Journal of Practice and Theory 10 , 1–15) a significant interaction effect of moral reasoning level and retaliation on participants’ PBW was not found. However, results showed that a participant’s gender has a significant effect on the relationship between his or her moral reasoning level and PBW. These results support the need to improve ethical awareness through accounting education and to increase protection for whistle-blowing (Miceli 2004, Journal of Management Inquiry 13 , 364–366). Furthermore, many participants found it difficult to take a stand when serious wrongdoing is discovered. Therefore, policymakers must exercise caution when placing heavy reliance on whistle-blowing, especially when whistle-blower protection processes are complex and not easily accessible, and processes to facilitate whistle-blowing may vary substantially between public and private sector organizations (Scholtens, 2003, Review of the operation of the Protected Disclosures Act 2000: Report to the Minister of State Services ). (shrink)

The integration of ethics into accounting curricula is a critical challenge facing accounting educators. The ethical subject matter to be covered and the role of the professor in ethical debates in the classroom are important unresolved issues. In this paper, we explore teaching basic values as an integral part of ethics education. Concern about indoctrination of students is addressed and the consistency of values education with the goals of ethics education is examined. A role for ethics researchers in identifying and (...) clarifying the basic values that define our profession is recommended, and suggestions for implementing values education in accounting ethics are provided. (shrink)

While public (or government) corruption has attracted a lot of attention, private (or business) corruption has been relatively under-addressed. A specific form of corruption, namely, paying a bribe to a public official, is easily identifiable as unethical and possibly illegal, but this is not clear in a private business context. Yet private bribery also has serious organizational consequences. This exploratory study suggests that individuals have difficulty in recognizing the ethical connotations of potential bribery, and draws attention to the need to (...) build skills in this regard. (shrink)

To date the teaching of business ethics has been examined from the descriptive, prescriptive, and analytical perspectives. The descriptive perspective has reviewed the existence of ethics courses (e.g., Schoenfeldtet al., 1991; Bassiry, 1990; Mahoney, 1990; Singh, 1989), their historical development (e.g., Sims and Sims, 1991), and the format and syllabi of ethics courses (e.g., Hoffman and Moore, 1982). Alternatively, the prescriptive literature has centred on the pedagogical issues of teaching ethics (e.g., Hunt and Bullis, 1991; Strong and Hoffman, 1990; Reeves, (...) 1990; Castro, 1989; George, 1987; Golenet al., 1985) and in providing recommendations for teachers of business ethics (e.g., Nappi, 1990; Hosmer and Steneck, 1989). From the analytical perspective judgments have been made as to whether courses in ethics are in fact effective in achieving value and attitudinal modifications in students (e.g., Loeb, 1991; Weber, 1990; Wynd and Mager, 1989; Pamental, 1989; Martin, 1982; Purcell, 1977). The evidence to date suggests that courses can be a means of achieving ethical awareness and sensitivity in students although it should be recognized that significant objections to the teaching of business ethics do exist and greatly inhibit their successful introduction. This paper addresses a number of the common objections to the teaching of business ethics that must be overcome if ethical programs are to continue in the future, and concludes with recommendations to facilitate the establishment of ethical training in an academic context. (shrink)

This article reports on the development and teaching of compulsory courses on ethics and engineering at Delft University of Technology (DUT). Attention is paid to the teaching goals, the educational setup and methods, the contents of the courses, involvement of staff from engineering schools, experiences to date, and challenges for the future. The choices made with respect to the development and teaching of the courses are placed within the European and Dutch context and are compared and contrasted with the American (...) situation and experiences. (shrink)

Professionalism is demonstrated through attitudes and behaviors. Medical education is concerned with teaching and evaluating it among students. It is often bioethicists who teach professionalism to medical students. Most bioethics curricula use lectures and group discussions to introduce principles and theories, but there is variation in number of credit and contact hours, placement in the curriculum and alongside which courses bioethics is placed), the extent of individual mentoring, and the emphasis placed on any particular philosophical approach. Bioethics curricula also vary (...) in whether and how explicitly and extensively they address topics, including professionalism, cultural competence, medical humanities, spirituality, death and dying, and community service, and in the number and topics of vignettes, controversies, assignments, and course activities. (shrink)

This study obtained data about faculty attitudes on the ethical propriety of and estimated involvement with 38 activities. A questionnaire, mailed to 480 randomly selected Information Systems (IS) academicians provided insights into the ethical standards held by IS faculty. Several attitudinal differences, based upon individual and institutional demographic characteristics were identified. The most discriminating individual characteristic explaining differences in faculty attitudes was appointment level. The IS major at the graduate level explained more differences in attitude and more critical attitudes than (...) any other factor. (shrink)